Description Units produced and Sold Per unit selling price Direct materials (per unit) Direct labor (per unit) Factory rent (annual amount) Production supervisors' salary (annual amount) Depreciation on factory machinery (annual amount) Amount 30,000 $100.00 $4.00 $2.00 $40,000 $70,000 $10,000 Beginning raw materials inventory $450,000 Vice President of Marketing salary (annual amount) $125,000 Corporate Headquarter Clerical Staff salaries (annual amount) $400,000 Factory department supervisors' salaries (annual amount) $50,000 Ending raw materials inventory $500,000 Sales commission (per unit) $2.00 Sales employees' salaries (fixed) $80,000 Fixed other administrative expenses (annual amount) $40,000 Variable other manufacturing cost per unit $5.00 Fixed other manufacturing cost (annual amount) $210.00 Calculate the total revenue: Calculate the variable cost per t unit.